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Section 37. Inspection of places of manufacture and sale

37. The Excise Commissioner or a Collector or an Excise Officer of the rank of Additional Commissioner, Joint Commissioner, Deputy Commissioner, Superintendent, Deputy Superintendent and Inspector may enter and inspect at any time by day or night any place in which any licenced manufacturer carries on the manufacture of or store any intoxicant and any place in which any intoxicant kept for sale by licensed person and may examine accounts and registers, and may examine, test, measure or weight any measures, weights, testing instruments, materials, stills, utensils, implements, apparatus or intoxicant found in such place.